9911796707
TMI Blog2006 (5) TMI 465X X X X Extracts X X X X X X X X Extracts X X X X ..... engal Sales Tax Act, 1994 (in short, the 1994 Act ). The petitioner has moved this Tribunal against seizure of his goods under section 70 of the 1994 Act and imposition of penalty under section 71 of the Act of 1994. The petitioner s case as pleaded in this application briefly is: In course of his business the petitioner placed an order with M/s. Ghanashyam Trading Co., of Unjha for supply of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e State of West Bengal on December 6, 2006. While the disputed goods were in course of transport, the petitioner secured an order from M/s. Arora Associates of 21 Amratolla Street for supply of 10,000 bags of jeera. The petitioner decided to send the disputed goods to M/s. Arora Associates. Accordingly the petitioner prepared a challan-cum-delivery note, a declaration as required under rule 214B o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... zed goods might not be the goods which were imported into West Bengal on December 6, 2002 on the basis of endorsed way-bill and related documents. The petitioner appeared through an Advocate in the penalty proceeding. After hearing the authorised representative of the petitioner the CTO by his order dated December 13, 2002 imposed Rs. 2,70,000 as penalty. The learned Advocate for the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orted on December 6, 2002 were not the seized goods, then those goods must have been unloaded from the vehicle somewhere and a new consignment was loaded on the vehicle, particularly when the same vehicle was carrying the disputed consignment. No doubt there were some entries in the road challan raising some initial suspicion but other contemporaneous documents and surrounding circumstances w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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